Unbekannte Kunstwerke im Münchner Privatbesitz. Exh. cat., Bayerisches Nationalmuseum. Munich, 1954, p. 58, nos. 493 (obverse), 493a (reverse), pl. 65 (reverse), based on the opinion of Ernst Buchner, attributes it to a Salzburg painter and dates it about 1460.
Ernst Buchner. Zur spätgotischen Malerei Regensburgs und Salzburgs. Munich, 1959, pp. 11–15, figs. 17–19 (overall, obverse and reverse; detail, reverse), attributes it to a Salzburg artist he calls the "Meister der Barmherzigkeiten" (Master of the Acts of Mercy) and dates it about 1460; states that at the time it was sold in Cologne in 1955, Walter Dieck, director of the Städtisches Museum Simeonstift, Trier, identified it as from the same altarpiece as two works in his museum [see Notes]; mentions that there are at least three missing panels of the altarpiece, and that at that time six acts of mercy were usually depicted rather than seven; notes that the female saint depicted on the reverse of the MMA panel and on those in Trier is probably Elizabeth, but could also be Hedwig or Erentrud, founder of the Stift Nonnberg, a convent in Salzburg; calls these panels the artist's best works; assigns to the same painter an "Adoration of the Magi" with a "Presentation in the Temple" on the reverse (Bayerische Staatsgemäldesammlungen, Munich) and a triptych of the Virgin and Child with Saints (Stift Nonnberg); calls the artist contemporary with Master ES (active ca. 1450–67)], not Martin Schongauer (born 1435–50, d. 1491).
Alfred Stange. "Salzburg, Bayern und Tirol in der Zeit von 1400 bis 1500." Deutsche Malerei der Gotik. 10, Munich, 1960, p. 96, identifies the MMA panel and the two in Trier as from the same altarpiece; attributes it to an unknown artist from the Bavarian Oberland and dates it to the sixteenth century based on the costumes; identifies the saint on the reverses as Elizabeth.
Albin Rohrmoser in Spätgotik in Salzburg: Die Malerei, 1400–1530. Exh. cat., Salzburger Museum Carolino Augusteum. Salzburg, 1972, pp. 79–81, 115, 117–18, no. 92, attributes the Trier and MMA panels to the Master of the Acts of Mercy and dates the altarpiece to which they all belong to about 1465; in a proposed reconstruction of the altarpiece, mistakenly places "Giving Drink to the Thirsty" in the middle on the left, but "The Martyrdom of Saint Lawrence" at the bottom on the left; suggests that the three missing panels are "The Scourging of Saint Lawrence," "Saint Lawrence Distributing the Treasures of the Church," and "The Baptism of Christ"; reads the letters on the cap of the torturer at lower right as "MESTE" for Master, and suggests that the inscription on the second torturer's head covering may give the Master's name; relates the work of the Master of the Acts of Mercy to the Regensburger Altar by Rueland Fruehauf the Elder, concluding that the Master preceded Frueauf and may have been his teacher; describes the style of the Master as a late phase of mid-century realism.